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Home My WebLink AboutM110990 JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES N 0 V E M B E R 9, 1 9 9 0 The Board of Equalization convened at 9:00 a.m. with Chairman A.c. Dalgleish, Vice- Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Dierdrei Keegan present. It was noted that the purpose of this meeting is to provide determinations regarding the parcels under appeal for the assessment year of 1990. The Board dispensed with the Minutes of previous meetings at this time and proceeded with the Determinations. AMENDMENT TO NOVEMBER 7,1990 MINUTES Vice-Chairman Douglas noted that there is a correction to the wording of the Motion of the Board on Frank C. Weir's Petition Number BOE 90-046-R, Parcel Number 702 012 014 and the Minutes of November 7, 1990 are to be amended to reflect this change: Frank C. Weir BOE: 90-046-R PN: 702 012 014 CORRECTED MOTION Vice-Chairman Douglas moved that as a result of the field inspection it was determined that the previous assessment was too high on the correct building, thus the improve- ments are to be reduced from $1,215 to $300 with the land valuation being lowered from $8,925 to $5,250 based on comparable properties for a total reduced valuation of $5,550 on this parcel. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 2 DETERMINATIONS Grey Pohl BOE: 90-020-LO PN: 965 000 197 The Minutes of July 23, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on August 8, 1990 at 10:45 a.m. with the Deputy Assessor present. Chairman Dalgleish noted that this lot was purchased by the Petitioner for the prime purpose of providing an additional drainfield, therefore it is not considered a building site. MOTION Vice-Chairman Douglas moved to reduce the valuation from $16,500 to $12,500. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Trixann Orser BOE: 90-024-R PN: 701 891 006 The Minutes of July 23, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on August 13, 1990 at 9:20 a.m. with the Deputy Assessor. MOTION Vice-Chairman Douglas moved to sustain the land valua- tion, as it appears to be appropriate, and to reduce the improvement valuation from $56,655 to $52,000, based on an adjustment in the completion allowance, for a total valuation of $177,000. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Scott B. Easter BOE: 90-026-R PN: 601 032 003 The Minutes of July 30, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on August 13, 1990 at 11:50 a.m. with the Deputy Assessor. Vice-Chairman Douglas explained that the Board reviewed the rationale under which the original valuation was established. It was noted that a justification for lowering the valuation is that both properties have the basic waterfront value of $250 a front foot and that in appreciation for highest and best use of Mr. Easter's lot, he has an established and constructed building site at low bank while the adjacent parcel has a building site on top Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 3 of the hill at high bank. Mr. Easter's property is enhanced by the low bank site which is valued at $30,000. The ultimate adjustments of valuation on this parcel are therefore based on $37,500 for the basic parcel, plus $30,000 for the building site, less $6,750 for depth adjustment, plus $4,000 for site improvements, with an additional $3,600 for tidelands for a total land valuation of $68,350. The valuation of the improvements should be sustained at $42,465 as they were not under appeal. MOTION Vice-Chairman Douglas moved to reduce the land valua- tion from $81,100 to $68,350 and that the improvements be sustained at $42,465 for a total valuation of $110,815. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Thomas Bowdish BOE: 90-067-LO PN: 993 500009 The Minutes of October 10, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel, and comparables, on October 24, 1990 at 10:30 a.m. with the Deputy Assessor present. MOTION Vice-Chairman Douglas moved to sustain the land valua- tion of $12,500 and the improvement valuation of $5,000 for a total of $17,500 based on comparable site values and sales supporting the assessed valuation. Thomas Bowdish BOE: 90-068-R PN: 993 500 010 The Minutes of October 10, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel, and comparables, on October 24, 1990 at 10:30 a.m. with the Deputy Assessor present. Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 4 MOTION Vice-Chairman Douglas moved to sustain the garage valua- tion at $7,680 and to reduce the valuation on the site, Lot 10, recognizing the location of the garage construction in it's relation to the adjacent residential Lot 9 (Lot 10 being a support site for Lot 9); the site reduction to be from $12,000 to $10,700 (including the $500 for power distribution) for a total parcel value of $18,380. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Thomas Bowdish BOE: 90-070-LO PN: 993 500 011 The Minutes of October 10, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel, and comparables, on October 24, 1990 at 10:30 a.m. with the Deputy Assessor present. Chairman Dalgleish noted that this lot has poor topography and an inferior view. MOTION Vice-Chairman Douglas moved to reduce the $12,000 valuation to $9,000 based on the Board inspection and the purchase price of the property in March of 1988. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Thomas Bowdish BOE: 9O-069-R PN: 993200 017 The Minutes of October 10, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel, and comparables, on October 24, 1990 at 10:30 a.m. with the Deputy Assessor present. MOTION Vice-Chairman Douglas moved to sustain the building at $7,025 and the lot and site improvements at $11,500 for a total of $18,525 based on the comparables presented by the Assessor (improvements were not appealed). Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 5 Vice-Chairman Douglas noted that Mr. Bowdish had communications with Clerk Keegan asking to defer the hearing based on his inability to attend due to ill health. The Qerk was advised to notify Mr. Bowdish that, due to the limitations of the statutes of the State of Washington, the Board could not defer this appeal until 1991. It was also noted that Mr. Bowdish's request was received the day after his hearing was held. Henry E. Winje BOE: 90-059-R PN: 801 033 108 The Minutes of October 5, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 at 12:50 p.m. with the Deputy Assessor present. Vice-Chairman Douglas noted that the Board of Equalization believes that the valuation being based on one waterfront building site is correct, rather than a valuation based on front footage. MOTION Vice-Chairman Douglas moved to sustain the land site valuation at $57,500 and, as the Petitioner did not provide cogent evidence that the improvements should be adjusted, that the improvements be sustained at $20,370 for a total valuation of $77,870. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. James L. Martin BOE: 90-060-R PN: 988200 104 The Minutes of October 3, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. Vice-Chairman Douglas noted that the Board of Equalization believes that the valuation being based on one waterfront building site is correct, rather than a valuation based on front footage. The petition did not appeal improvement valuation. MOTION Vice-Chairman Douglas moved to sustain the land site valuation at $57,500 and the improvements at $60,125 for a total valuation of $117,625. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 6 John Leslie BOE: 90-061-R PN: 988200 107 The Minutes of October 3, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. Vice-Chairman Douglas noted that the Board of Equalization believes that the valuation being based on one waterfront building site is correct, rather than a valuation based on front footage. The petition did not appeal improvement valuation. MOTION Vice-Chairman Douglas moved to sustain the land site valuation at $57,500 and the improvements at $40,420 for a total valuation of $97,920. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. George C. Zier BOE: 90-066-R PN: 988200 103 The Minutes of October 5, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. Vice-Chairman Douglas noted that the Board of Equalization believes that the valuation being based on one waterfront building site is correct, rather than a valuation based on front footage. The petition did not appeal improvement valuation. MOTION Vice-Chairman Douglas moved to sustain the land site valuation at $57,500 and the improvements at $42,590 for a total valuation of $100,090. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. William H. and Ethel Winje BOE: 90-058-LO PN: 988200 206 The Minutes of October 5, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. It was noted that the Board also reviewed two comparable sale properties in the same block that the subject parcel is located. Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 7 MOTION Vice-Chairman Douglas moved to sustain the assessed valuation of $7,500 for this parcel based on the comparable sales information provided by the Assessor. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Emily Herod BOE: 90-065-R PN: 988200 106 The Minutes of October 5, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. Vice-Chairman Douglas noted that the Board of Equalization believes that the valuation being based on one waterfront building site is correct, rather than a valuation based on front footage. MOTION Vice-Chairman Douglas moved to sustain the land site valuation at $57,500 and, as the Petitioner did not provide cogent evidence to the contrary, that the improvements be sustained at $29,985 for a total valuation of $87,485. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Ronald O. Herod BOE: 90-062-LO PN: 502 164 409 The Minutes of October 5, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. It was noted that during the review both poor topography and a stream were evident. MOTION Vice-Chairman Douglas moved to reduce the land valua- tion from $20,275 to $13,180 based on a .35% reduction for topography. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Board of Equalization: Minutes of November 9, 1990 DETERMINATIONS Page: 8 Ronald O. Herod BOE: 90-063-R PN: 502 112 011 The Minutes of October 5, 1990 contain the facts as presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on this parcel on October 24, 1990 with the Deputy Assessor present. It was noted that Mr. Herod had attempted to get water to his property by having a 350 foot well drilled, the attempt was unsuccessful. The property also has a curved highway access. MOTION Vice-Chairman Douglas moved to reduce the land valua- tion from $9,000 to $6,125 based on a lack of water and access, and to sustain the improvement valuation at $4,990 for a total valuation of $11,115. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. OTHER BUSINESS OF THE BOARD There being no further business before the Board, the meeting adjourned until November 14, 1990 at which time the Board will continue making determinations. APPROVED BY: DATE APPROVE~....~~.zt d.JO ~ALG~IRMAN ~~ ~ Cb ~ DAVID G. D GLAS~E-CHAIRMAN ATTESTED 4?~~~ DIE REI KEEG _Or>l.:" :t' ~_..Lor ~, ARCHIE L. BARBER, JR., ME ER